A Research On The Tax Administration Of China’s Real Estate Companies

In recent years, with the continued prosperity of China’s real estate industry, and dueto real estate related to the social and livelihood issues, real estate companies areincreasingly subject to the widespread concern of the public. The governments alsostrengthen regulation, including tax regulation to the real estate companies. On the otherhand, the development of the real estate industry is becoming increasingly mature. Intensecompetition in the industry forces the real estate companies to take effective measures tocontrol costs, to enhance the competitiveness of companies. In this context, a lot of realestate companies gradually have been aware of the need to actively take measures toreduce tax costs and control tax risk. However, tax administration is just an effectivemeasure.Traditional research is always blurring the differences between tax planning and taxadministration in concept. With the development of economy and society, people graduallybecome aware that the tax administration is not simply equated with tax planning. Inaddition to actively reduce the cost of corporate tax, we also need to control the possiblerisk of the tax. Therefore, simply speaking, the tax administration should include twoaspects: tax planning and risk control.This article is based on the above thinking, starting from the global point of view oftax administration. The main contents of the article are as follows: first, studying literature,putting forward questions, and summarizing the theoretical content of corporate taxadministration, to analyze the issue from a theoretical level preliminarily; second,systematically analyzing the status quo of corporate tax administration among China’s realestate companies; third, from the perspective of corporate tax management system,respectively analyzing tax planning and risk control of real estate companies, this part isalso the focus of this study; last, reaching conclusions of the study accordingto the analysis of the full text.